Income Taxation: Overview

Applicable to:  Members of the personnel


Pursuant to the Protocole on the privileges and immunities signed in 2004 by the Member states, the CERN Council adopted a system of internal taxation of salaries and emoluments, which entered into force on 1 January 2005 (see details in the document Status of the Ratification/Accession Process of the Protocol on the privileges and immunities).

This system simplifies the tax situation of many members of the personnel in CERN's Member States, particularly France and Switzerland.

Please note that the information provided in this page concerns only the declaration of income. For any other tax, except special measures (Swiss), the members of personnel shall comply with the rules and instructions in force in their country of residence.

The indications relating to the declaration, in the Host States, of the salaries and emoluments paid by CERN are published each year in the bulletin (in March for Switzerland and in May for France).

This page does not concern CERN pensioners, as they are no longer members of the CERN personnel and are therefore subject to the standard national legal provisions relating to taxation.


The following procedures document the various aspects of taxation:

  1. Income tax declaration

    Please note that the information provided concerns only the salaries and emoluments paid by CERN and does not take into account individual particularities. If members of personnel have any doubts how to declare other elements in combination with the CERN income, how to declare jointly or how a particular tax is calculated in your country of residence, they are invited to contact a professional tax consultant or the local tax authorities.

  2. Annual internal taxation certificate


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